The present invention is directed to a manufacturing method for tunnel-effect acceleration sensors on silicon. Modern navigation systems require small, simply manufacturable and reliable acceleration sensors having a measuring precision in the region of one-millionth of the acceleration due to gravity. It is also required in other sensors such as, for example, in microphones and pressure sensors to define a chronologically variable path difference with extremely high precision given movably attached parts. This is possible upon utilization of the tunnel effect. In such sensors as disclosed, for example, by T. W. Kenny et al in Appl. Phys. Lett. 58, 100-102 (1991) and J. Vac. Sci. Technol. A 10 (4), 2114-2118 (1992), the tunnel effect between a tip located on a moveable beam and the silicon substrate is utilized for the measurement.